S1: PFMS is a platform for all direct benefit transfers. S2: PFMS is integrated with the Core Banking System of banks. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: PFMS is a platform for all direct benefit transfers. S2: PFMS is integrated with the Core Banking System of banks. Which statement(s) is/are correct?
A. S1 only
B. S2 only
C. Both S1 and S2
D. Neither S1 nor S2
Answer: Option C
Solution (By JKSSB Mock Tests)
PFMS is the primary platform for Direct Benefit Transfers (DBT) under various government schemes. It is integrated with the Core Banking Systems (CBS) of all banks to ensure seamless and direct credit to beneficiaries' accounts. Both are correct.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Contingent Asset' is:
A. Disclosed in the notes if inflow of economic benefits is probable
B. Recognised in the balance sheet
C. Treated as revenue
D. Always ignored

Correct Answer: Option A


Explanation:
AS 29 prohibits recognition but allows disclosure if probable.

Question #2
S1: The Purchases Return Book records returns of goods purchased on credit. S2: The Purchases Return Book is also called the Returns Outwards Book. Which statement(s) is/are correct?
A. S2 only
B. S1 only
C. Neither S1 nor S2
D. Both S1 and S2

Correct Answer: Option D


Explanation:
The Purchases Return Book records goods returned to suppliers that were originally purchased on credit. It is also known as the Returns Outwards Book because goods are going out of the business. Both statements are correct.

Question #3
TDS (Tax Deducted at Source) must be deposited to the credit of the Central Government by the deductor usually within:
A. 7th day of the next month
B. End of the financial year
C. Same day of deduction
D. 30 days of deduction

Correct Answer: Option A


Explanation:
Generally, TDS deducted in a month must be deposited to the government by the 7th of the following month.